Tariff - Law Dictionary Search Results
Home Dictionary Name: tariff Page: 3Export
Export, includes the taking or sending out of goods by land, sea or air, on consignment or by way of sale, lease, hire-purchase, or under any other arrangement by whatever name called, and in the case of software, also includes transmission through any electronic media. [The Foreign Exchange Management (Export of Goods and Services Regulations, 2000, s. 2 (iv)]Means--(i) taking goods, or providing services, out of India, from a Special Economic Zone, by land, sea or air or by any other mode, whether physical or otherwise; or(ii) supplying goods, or providing services, from the Domestic Tariff Area to a Unit or Developer; or(iii) supplying goods, or providing services, from one unit to another unit or Developer, in the same or different Special Economic Zones, Special Economic Zones Act, 2005, sec. 2(m).With the grammatical variations and cognate expression, means taking out of India of a place outside India, Cigarettes and Other Tobacco Products (Prohibition of Advertisement and Regula...
Trade dispute
Trade dispute, means a dispute between two countries arising from tariff rates or other matters related to international commerce, Black's Law Dictionary, 7th Edn., p. 1500.This expression is defined in s. 5 (3) of the (English) Trade Disputes Act, 1906, as follows:-'Trade dispute' means any dispute between employers and workmen, or between workmen and workmen, which his connected with the employment or non-employment or the terms of the employment, or with the conditions of labour, of any person, and the expression 'workmen' means all persons employed in trade or industry whether or not in the employment of the employer with whom a trade dispute arises.By s. 1, 'An act done in pursuance of an agreement or combination by two or more persons shall, if done in contemplation of a trade dispute, not be actionable unless the act, if done without any such agreement or combination, would be actionable.' But the provisions of the Act shall not apply to any act done in contemplation or furthera...
Vegetables
Vegetables, as understood in common parlance are not products of manufacture unless, agriculture is an industry for certain purposes and vegetables are products of the Industry, Saraswati Sugar Mills v. Haryana State Board, AIR 1992 SC 228.The word 'vegetables' in taxing statutes is to be understood as in common parlance, Vegetables in item 6 does not include betel leaves, Ramavatar Budhaiprasad v. Asst. Sales Tax Officer, AIR 1961 SC 1325 (1327): (1962) 1 SCR 279. [C.F. and Bezar Sales Tax Act, (21 of 1947), Sch. II, Item 6]The word 'vegetables' should be understood as denoting the class of vegetables which are grown in kitchen garden or in a farm and are used for the tables. There can be no dispute that both chillies and lemons are grown in kitchen gardens or at any rate in farms and they are used for the tables, Mangulu Sahu Ramahari Sahu v. Sales Tax Officer, AIR 1974 SC 390: (1972) 4 SCC 423. [Orissa Sales Tax Act, 1947, s. 6]The word 'vegetables' is not defined in the Act and it ...
Floppy
Floppy, is a dumb storage box. It is different from a chip or an integrated circuit which performs intelligent functions, Anjalum Enterprises Pvt. Ltd. v. Commissioner of Central Excise, (2006) (2) SCC 336: 2006 (1) JT 353: 2006 (1) SCALE 314: 2006 (1) Supreme 312: 2006 (1) SLT 529: 2006 (2) SCJ 225: 2006 (3) SCJD 280: 2006 (194) ELT 129 [Central Excise Tariff Act, 1985]...
Electrical resistance wires
Electrical resistance wires, the expression 'electrical resistance wires' in Item 73(23) has to be read along with the 'Nichrome' which precedes that expression and, it can only mean electrical wires having characteristics similar to those of Nichrome, namely, high resistivity, keeping in view the low resistivity of Tungsten wire it cannot be regarded as electrical resistance wire falling under Item 73(23), Union of India v. Kalpana Industries Ltd., 1995 Supp (6) SCC 712 (714). [Customs Tariff Act, 1934, Sch. I, Item 73(23)]...
Excise duty
Excise duty, it is a tax on articles produced or manu-factured in the taxing country. Generally speaking, the tax is on the manufacturer or the producer, yet laws are to be found which impose a duty of excise at stages subsequent to the manufacture or produc-tion, A.B. Abdul Kadir v. State of Kerala, (1976) 3 SCC 219: AIR 1976 SC 182: (1976) 2 SCR 690. (Constitu-tion of India, Sch. VII, List I Entry 84)According to s. 3(1) of the Customs Tariff Act, 1975 the expression 'the excise duty for the time being leviable on a like article if produced or manu-factured in India' means the excise duty for the time being in force which would be leviable on a like article if produced or manufactured in India or, if a like article is not so produced or manufactured which would be leviable on the class of description of article to which the imported article belongs, and where such duty is leviable at different rates, the highest duty, Khandelwal Metal and Engineering Works v. Union of India, (1985) 3...
Biling dispute
Biling dispute, means a dispute between a public electricity supplier and a tariff customer concerning the amount to the charge which the supplier is entitled to recover from the customer in connection with the provision of electricity supply services, Halsbury's Laws of England, Vol. 19(2), 4th Edn., Para 946, p. 779....
customs
customs The duties, toll, tribute, or tariff payable upon merchandise exported or imported. Source: FindLaw ...
legal
legal [Latin legalis, from leg- lex law] 1 : of or relating to law or the processes of law [a question] [take action] 2 a : deriving authority from or founded on law [a tariff rate] [a government] b : fulfilling the requirements of law [a voter] c : having a status derived from law : recognized as such by law [a certainty] d : created by operation of esp. statutory law [ incompetence] [a presumption] compare conventional, judicial e : established by law [the test for mental capacity] 3 : conforming to or permitted by law : lawful [a referendum to make gambling ] 4 : recognized or made effective under principles of law as distinguished from principles of equity : deriving from or existing or valid in law as distinguished from equity see also equity compare equitable 5 a : of, relating to, or having the characteristics of the profession of law or one of its members [a corporate department] [the community] b : of or relating to the study of law [continuing education] le...
customs
money collected under a tariff a duty imposed on imported goods...
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